46 CFR 160.060-4 - Materials
(a) General. All materials used in nonstandard buoyant vests must be equivalent to those specified in § 160.060-3 and be obtained from a supplier who furnishes an affidavit in accordance with the requirements in § 160.060-3(a).
(b) Reinforcing tape. When used, the reinforcing tape around the neck shall be 3/4″ cotton tape weighing not less than 0.18 ounce per linear yard having a minimum breaking strength of not less than 120 pounds.